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Amendment of section 153.

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....e (ii), the following clause shall be substituted, namely:-- "(ii) the period commencing on the date on which stay on the assessment proceeding was granted by an order or injunction of any court and....

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Full Text of the Document

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....tion of assessment, reassessment and recomputation under various provisions of the said Act. Clause (ii) of Explanation 1 to the said section, inter alia, provides that the period during wh....